Air passenger transport tax: cap on the security and safety rate for class 2 airports raised to €10.50 and equalisation rate to €1.35
Article 142 of the 2026 Finance Act raises from €9.50 to €10.50 per passenger the cap on the security and safety rate of the air passenger transport tax for class 2 airports (Article L. 422-23 of the code on taxes on goods and services) and from €1.25 to €1.35 the cap on the airport equalisation rate (Article L. 422-24). The order of 30 April 2026 applies these increases from 1 July 2026: equalisation rate raised to €1.35 and security and safety rates raised at several airports (from €9.50 to €10.25 or €9.90 for those at the former class 2 cap, and from €7.00 to €7.70 for another).
Measure originators
No official estimate found for this measure.
Measure impact
Applies to passengers departing from class 2 airports (5 to 20 million traffic units, including Bordeaux, Lyon, Nantes, Nice, Marseille and Toulouse according to the explanatory statement): the per-passenger security and safety rate may reach €10.50 (previously €9.50) and has been €10.25 at several of them since 1 July 2026; the equalisation rate rises from €1.25 to €1.35 per passenger. The proceeds fund airport security and safety missions.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Entry into force
Immédiate ou à la date prévue
Publication in Official Journal
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne